Section 122C(2)

In subsection (1)(b) “relevant person”, in relation to a person who is required to produce a document, means a person who— has been, is, or is proposed to be, a director or controller of that person; has been or is an auditor of that person; has been or is an actuary, accountant or lawyer appointed or instructed by that person; or has been or is an employee of that person.

← 1 · All articles · 3 →

Source: legislation.gov.uk · retrieved 2026-09-04